| 日本环境税及其在国内的反响 |
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| 引用本文： | 易阿丹.日本环境税及其在国内的反响[J].江苏环境科技,2007,20(1):75-77. |
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| 作者姓名： | 易阿丹 |
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| 作者单位： | 湖南师范大学法学院,湖南,长沙,410007 |
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| 摘 要： | 自《京都议定书》生效后,日本温室气体减排义务需在1990年基础上减少14%的排放量才能达到议定书规定的目标.日本政府、环境省等提出加速减排的观点和引入环境税的思路设计、税收措施等,然而政府制定的环境税收制度在日本受到很大的争议,实行得并不顺畅.
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| 关 键 词： | 日本环境税 环境税具体方案 反对意见 日本 环境税 Response Domestic Environmental 税收制度 政府制定 税收措施 设计 减排义务 目标 排放量 温室气体 京都议定书 |
| 文章编号： | 1004-8642（2007）01-0075-03 |
| 收稿时间： | 2006-10-30 |
| 修稿时间： | 2006年10月30 |
Japanese Environmental Tax and its Domestic Response |
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| YI E-dan.Japanese Environmental Tax and its Domestic Response[J].Jiangsu Environmental Science and Technology,2007,20(1):75-77. |
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| Authors: | YI E-dan |
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| Abstract: | Since Tokyo Protocol came into effect, for meeting the targets set in the protocol, Japanese green-house gas emission should reduce 14 percent of that in 1990. So Japanese government and environmental province put forward the idea of reducing emission more rapidly, and introduced thoughts design of environmental tax and so on. However, environmental tax system set by government came in for a lot of disputes and was not practised smoothly. |
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| Keywords: | Japanese environmental tax Detailed scheme of environmental tax Opposition |
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